Tag Archives: Search

No Search proceddings under Section 153C due to seizure of CA Hard disk containing Income tax return data of Client

By | October 31, 2015

HIGH COURT OF DELHI Commissioner of Income-tax.-7 v. RRJ Securities Ltd. DR. S.MURALIDHAR AND VIBHU BAKHRU, JJ. IT APPEAL NOS. 164,175,176 & 177 OF 2015 OCTOBER  30, 2015 N.P. Sahni Senior Standing Counsel and Nitin Gulati Junior Standing Counsel for the Appellant. Kapil Goyal and V.M. Chaurasia for the Respondent. JUDGMENT Vibhu Bakhru, J –… Read More »

When Income declared after search was not undisclosed

By | August 21, 2015

Income declared after search was not undisclosed if covered by advance tax and TDS Q;  Assessee declared certain income in belated return  after date of search. Whether such income can be treated as undisclosed ? Section 158B(b), read with section 139, of the Income-tax Act, 1961 Subject :Income declared in belated return in Block assessment in search… Read More »